DECREASE INCI ING Ree iepica REASES CASH : eee INCREASEScas: “psrarement of cash from operations poms showing funds from operations and cash from o; Statement of Funds From Operati »per ations separately. Particulars ® Fe profitas per P& L Ave tui: Depreciation on fixed assets | Loss on sale of investments Goodwill written off Preliminary expenses written off Transfer to reserves a nae on sale of fixed assets. fit on sale of investments Funds from operations To Balance c/d (Cl. balance of Particulars To Depreciation 0” fixed assets To Loss on sale of To Loss on sale o! To Goodwill written off To Preliminary expenses FP & Alc) f fixed assets Ceatnents H\e lay |nwaay ily fly Manegenen Ace $.10 Adjusted Profit & Loss Account 2h % Particulars By Balance b/d (op. balance of P & 1, By Profit on sale of fixeq ,,” By Profit on sale of invest By Funds from operations (Bal.fig) written off »-—-nt af Cash From Operations RStatement ofCash From Operations ZI fi Particulars Funds from operations Add: Increase in current liabilities Decrease in current assets Less: Increase in current assets ‘i Decrease in current liabilities Cash From Operations (or) Cash outflow on account of operations ley leg P| ala als _3/#, (B) Single Form Combining Statements of Funds and Cash From Operation Particulars a Net profitas per P & L Ale : ™ Add: Depreciation on fixed assets Loss on sale of assets Loss on sale of investments Goodwill written off Transfer to reserves Increase in current liabilities Decrease in current assets other than cash ? Les: 8 Profit on sale of fixed assets Profit on sale of fixed assets Increase in current : assets other than Decrease in current liabilities i \exay [RoR BREE sla ascertain |_— Separately as in ‘qr fds from operations and cash fromecrease” INTHE ‘The following the Principle’ for preparation or Working Capitals | = ‘Increases Workin May, t i B Cy \ Current Asse LHR i capes Corrent Asset |!) 2 Destenses Working Capi Label current Liability | = Decreases Working Capi ecreasein Current Liability = Increases Working Canis wy Statement of Changes in Working Capital Changes in working ltt y Increase | Dans Rs. ah s § Particulars { Current Assets: Cash Bank Balance Stock Sundry debtors Trading investments Prepaid expenses Total (A) Current Liabilities: Creditors Bills payable Outstanding expenses Shortterm loans + Bank overdraft Total (B) Working canitat cam x 8, Bx Total (B) Working capital (4 — Net Increase/Decreage ff B) working eapital alile Hlpzee8 lElageene |? 3, ela alg; legen [Elezeee9 |e